Annexures

Sr no.

Annexure no.

Particulars

1.

1

List of Rules notified by the Government

2.

2.

List of Declared Services

3.

3.

Negative List of Services

4.

4

Place of provision of services rules, 2012

5.

5

List of Exemption under the Mega Exemption Notification

6.

6

List of other exemptions

7.

7

List of abatements

ANNEXURE 1

LIST OF RULES NOTIFIED BY THE GOVERNMENT

  1. Service Tax Rules, 1994
  2. Service Tax (Advance Ruling) Rules, 2003
  3. Cenvat Credit Rules, 2004
  4. Authority for Advance Rulings (Central Excise, Customs and Service Tax) Procedure Regulations, 2005
  5. Service tax (Registration of Special Category of Persons) Rules, 2005
  6. Service Tax (Determination of Value) Rules, 2006
  7. Service Tax (Publication of Names) Rules, 2008
  8. Service Tax (Provisional Attachment Property) Rules, 2008
  9. Service Tax Return Preparer Scheme 2009
  10. Indirect Tax Ombudsman Guidelines, 2011
  11. Point of Taxation Rules, 2011
  12. Service Tax (Settlement of Cases) Rules, 2012
  13. Service Tax (Compounding of Offences) Rules, 2012
  14. Place of Provision of Service Rules, 2012
  15. Customs, Central Excise Duties and Service Tax Drawback Rules,1995.
  16. Service Tax And Central Excise (Furnishing Of Annual Information Return) Rules, 2016
  17. The Indirect Tax Dispute Resolution Scheme, 2016

ANNEXURE - 2

List of Declared Services [Section 66E]

  1. renting of immovable property.

  2. construction (including addition, alteration, replacement or remodeling) of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration is received after issuance of completion-certificate by the ‘competent authority’.

  3. temporary transfer or permitting the use or enjoyment of any intellectual property right.

  4. development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software.

  5. agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act.

  6. transfer of goods by way of hiring, leasing, licensing or in any such manner without transfer of right to use such goods.

  7. activities in relation to delivery of goods on hire purchase or any system of payment by installments.

  8. service portion in the execution of a “works contract”. A “works contract” means-

  9.  A contract wherein a transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods; and

  10.  Such contract is for the purpose of –

    1. Construction, erection, commissioning, installation, Completion, fitting out, repair, maintenance, renovation or alteration of any movable or immovable property; or

    2. Carrying out any other similar activity or a part thereof in relation to such property.

  11. Service portion in any activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity.

N.B. : The above list is not an exact reproduction of the section. The list has been suitably paraphrased. 

ANNEXURE - 3

Negative List of Services [Section 66D]

The negative list shall comprise of the following services, namely:—

  1. services by Government or a local authority excluding the following services to the extent they are not covered elsewhere—
  1. services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government;
  2. services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
  3. transport of goods or passengers; or
  4. [anyservice]1, other than services covered under clauses (i) to (iii)above, provided to business entities;
  1. services by the Reserve Bank of India;
  2. services by a foreign diplomatic mission located in India;
  3. services relating to agriculture or agricultural produce by way of—
  1. agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or [***]2 testing;
  2. supply of farm labour;
  3. processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
  4. renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
  5. loading, unloading, packing, storage or warehousing of agricultural produce;
  6. agricultural extension services;
  7. services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce;
  1. trading of goods;

   [(f) services by way of carrying out any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption;3

   [(g) selling of space for advertisements in print media;4

  1. service by way of access to a road or a bridge on payment of toll charges;
  2. betting, gambling or lottery;

[Explanation—For the purposes of this clause, the expression "betting, gambling or lottery" shall not include the activity specified in Explanation 2 to clause (44) of section 65B;]

  1. [***]5
  2. transmission or distribution of electricity by an electricity transmission or distribution utility;
  3. services by way of—
  1. pre-school education and education up to higher secondary school or equivalent;
  2. education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
  3. education as a part of an approved vocational education course; approved vocational education course” means, -
  1. a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
  2. a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship”;
  1. services by way of renting of residential dwelling for use as residence;
  2. services by way of—
  1. extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount;
  2. inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers;
  1. service of transportation of passengers, with or without accompanied belongings, by—
  1. a stage carriage;
  2. railways in a class other than—
  1. first class; or
  2. an airconditioned coach;
  1. metro, monorail or tramway;
  2. inland waterways;
  3. public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
  4. metered cabs or auto rickshaws;6
  1. services by way of transportation of goods—
  1. by road except the services of—
  1. a goods transportation agency; or
  2. a courier agency;
  1. by an aircraft or a vessel from a place outside India up to the customs station of clearance in India; or
  2. by inland waterways;
  1. funeral, burial, crematorium or mortuary services including transportation of the deceased.

N.B.: The above list is not an exact reproduction of the section. The list has been suitably paraphrased.

ANNEXURE – 4

Place of Provision of Services Rules, 2012

In exercise of the powers conferred by sub-section (1) of section 66C and clause (hhh) of sub-section (2) of section 94 of the Finance Act, 1994 and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, number 9/2005-ST dated March 3, 2005 published in the Gazette of India Extraordinary, Part II, section (3), subsection (i) vide number GSR 151 (E) dated the 3rd March 2005, and the notification of the Government of India in the Ministry of Finance, Department of Revenue, number 11/2006-ST dated May 19, 2006 published in the Gazette of India Extraordinary, Part II, section 3, subsection (i) vide number GSR 227 (E) dated 19thMay 2006, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules for the purpose of determination of the place of provision of services, namely:-

1. Short title, extent and commencement.  These rules may be called the Place of Provision of Services Rules, 2012. - (1)

They shall come into force on 1st day of July, 2012. (2)

2. Definitions.  In these rules, unless the context otherwise requires,- -

  1. “Act” means the Finance Act, 1994 (32 of 1994);

  2. “account” means an account bearing interest to the depositor, and includes a non-resident external account and a non-resident ordinary account;

  3. “banking company” has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934);

  4. “continuous journey” means a journey for which a single or more than one ticket or invoice is issued at the same time, either by one service provider or through one agent acting on behalf of more than one service provider, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued;

  5. “financial institution” has the meaning assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934);

  6. “intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the ‘main’ service) [or a supply of goods] [1] , between two or more persons, but does not include a person who provides the main service [or supplies the goods] [2] on his account.;

  7. “leg of journey” means a part of the journey that begins where passengers embark or disembark the conveyance, or where it is stopped to allow for its servicing or refueling, and ends where it is next stopped for any of those purposes;

  8. “location of the service provider” means-

  1. where the service provider has obtained a single registration, whether centralized or otherwise, the premises for which such registration has been obtained;
  2. where the service provider is not covered under sub-clause (a):
  1. the location of his business establishment; or 

i where the services are provided from a place other than the business establishment, that is to say, a fixed establishment elsewhere, the location of such establishment; or 

  1. where services are provided from more than one establishment, whether business or fixed, the establishment most directly concerned with the provision of the service; and 
  2. in the absence of such places, the usual place of residence of the service provider. 

  1. “location of the service receiver” means :-

  1. where the recipient of service has obtained a single registration, whether centralized or otherwise, the premises for which such registration has been obtained;
  2. where the recipient of service is not covered under sub-clause (a) :
  1. the location of his business establishment; or
  2. where services are used at a place other than the business establishment, that is to say, a fixed establishment elsewhere, the location of such establishment; or
  3. where services are used at more than one establishment, whether business or fixed, the establishment most directly concerned with the use of the service; and
  4. in the absence of such places, the usual place of residence of the recipient of service.

Explanation :- For the purposes of clauses (h) and (i), “usual place of residence” in case of a body corporate means the place where it is incorporated or otherwise legally constituted.

Explanation 2: - For the purpose of clause (i), in the case of telecommunication service, the usual place of residence shall be the billing address.

  1. “means of transport” means any conveyance designed to transport goods or persons from one place to another;

  2. “non-banking financial company” means-

  1. a financial institution which is a company; or
  2. a non-banking institution which is a company and which has as its principal business the receiving of deposits, under any scheme or arrangement or in any other manner, or lending in any manner; or
  3. such other non-banking institution or class of such institutions, as the Reserve Bank of India may, with the previous approval of the Central Government and by notification in the Official Gazette specify;

  1. “online information and database access or retrieval services” means providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network;

  2. “person liable to pay tax” shall mean the person liable to pay service tax under section 68 of the Act or under sub-clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994;

  3. “provided” includes the expression “to be provided”;

  4. “received” includes the expression “to be received”;

  5. “registration” means the registration under rule 4 of the Service Tax Rules, 1994;

  6. “telecommunication service” means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electro-magnetic means but shall not include broadcasting services.

  7. words and expressions used in these rules and not defined, but defined in the Act, shall have the meanings respectively assigned to them in the Act.

3. Place of provision generally.  - The place of provision of a service shall be the location of the recipient of service :

Provided that in case the location of the service receiver is not available in the ordinary course of business, the place of provision shall be the location of the provider of service.

4. Place of provision of performance based services.- The place of provision of following services shall be the location where the services are actually performed, namely:-

  1. services provided in respect of goods that are required to be made physically available by the recipient of service to the provider of service, or to a person acting on behalf of the provider of service, in order to provide the service :

Provided that when such services are provided from a remote location by way of electronic means the place of provision shall be the location where goods are situated at the time of provision of service :

[Provided further that this clause shall not apply in the case of a service provided in respect of goods that are temporarily imported into India for repairs and are exported after the repairs without being put to any use in the taxable territory, other than that which is required for such repair]; [3]

  1. services provided to an individual, represented either as the recipient of service or a person acting on behalf of the recipient of service or a person acting on behalf of the recipient, which require the physical presence of the receiver or the person acting on behalf of the receiver, with the provider for the provision of the service.

5. Place of provision of services relating to immovable property. - The place of provision of services provided directly in relation to an immovable property, including services provided in this regard by experts and estate agents, provision of hotel accommodation by a hotel, inn, guest house, club or campsite, by whatever, name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including architects or interior decorators, shall be the place where the immovable property is located or intended to be located.

6. Place of provision of services relating to events. - The place of provision of services provided by way of admission to, or organization of, a cultural, artistic, sporting, scientific, educational, or entertainment event, or a celebration, conference, fair, exhibition, or similar events, and of services ancillary to such admission, shall be the place where the event is actually held.

7. Place of provision of services provided at more than one location.  -Where any service referred to in rules 4, 5, or 6 is provided at more than one location, including a location in the taxable territory, its place of provision shall be the location in the taxable territory where the greatest proportion of the service is provided.

8. Place of provision of services where provider and recipient are located in taxable territory.  - Place of provision of a service, where the location of the provider of service as

well as that of the recipient of service is in the taxable territory, shall be the location of the recipient of service.

9. Place of provision of specified services. - The place of provision of following services shall be the location of the service provider :-

  1. Services provided by a banking company, or a financial institution, or a non-banking financial company, to account holders;

  2. Online information and database access or retrieval services;

  3. Intermediary services;

  4. Service consisting of hiring of all means of transport other than, -

  1. aircrafts, and
  2. vessels except yachts upto a period of one month. [4]

10. Place of provision of goods transportation services. - The place of provision of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of the goods :

Provided that the place of provision of services of goods transportation agency shall be the location of the person liable to pay tax.

11. Place of provision of passenger transportation service.  - The place of provision in respect of a passenger transportation service shall be the place where the passenger embarks on the conveyance for a continuous journey.

12. Place of provision of services provided on board a conveyance. - Place of provision of services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board, shall be the first scheduled point of departure of that conveyance for the journey.

13. Powers to notify description of services or circumstances for certain purposes. - In order to prevent double taxation or non-taxation of the provision of a service, or for the uniform application of rules, the Central Government shall have the power to notify any description of service or circumstances in which the place of provision shall be the place of effective use and enjoyment of a service.

14. Order of application of rules. - Notwithstanding anything stated in any rule, where the provision of a service is, prima facie, determinable in terms of more than one rule, it shall be determined in accordance with the rule that occurs later among the rules that merit equal consideration.

ANNEXURE – 5

List of Exemptions under the Mega Exemption Notification

[Notification No.25/2012-Service Tax]

1 Services provided to the United Nations or specified international organizations.

Text of Entry

“1. Services provided to the United Nations or a specified international organization;”

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(zf) "specified international organisation" means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.

2 Health care services by a clinical establishment, an authorised medical practitioner or para-medics includingtransportation of patient in an ambulance by any person .

Text of Entry

“2. (i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics;

  1. Services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(t) “health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma.

(j) “clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases.

(d) “authorised medical practitioner” means any medical practitioner registered with any of the Councils of the recognised system of medicines established or recognized by law in India and includes medical professional having the requisite qualification to practice in any recognised system of medicines as per any law for the time being in force.

3 Services provided by cord blood blanks;

Text of Entry

“2A Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation;";

4 Services provided by bio-medical waste treatment facility;

Text of Entry

“2B Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto;”

Related definitions as per the Act.

(j)“clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases.

5 Services by a veterinary clinic

Text of Entry

3. Services by a veterinary clinic in relation to health care of animals or birds;”

6 Charities

Text of Entry

“4. Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities;”

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(k)“charitable activities” means activities relating to -

  1. public health by way of -

  1. care or counseling of (i) terminally ill persons or persons with severe physical or mental disability, (ii) persons afflicted with HIV or AIDS, or (iii) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or

  2. public awareness of preventive health, family planning or prevention of HIV infection;

  1. advancement of religion or spirituality;

  2. advancement of educational programmes or skill development relating to,-

  1. abandoned, orphaned or homeless children;

  2. physically or mentally abused and traumatized persons;

  3. prisoners; or

  4. persons over the age of 65 years residing in a rural area;

  1. preservation of environment including watershed, forests and wildlife;

7 Services of renting a religious place and conduct of any religious ceremony.

Text of Entry

“5. Services by a person by way of-

(a) renting of precincts of a religious place meant for general public; or

(b) conduct of any religious ceremony; ”

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(zb) “religious place” means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality.

(q) “general public” means a body of people at large sufficiently defined by some common quality of public or impersonal nature.

Related definitions as per the Act.

"renting" means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.[s. 65B(41)]

8 Services by a specified organisation

Text of Entry

“(5A) Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs of the Government of India, under bilateral arrangement;”

Related definitions as prescribed in Notification No.25/2012-Service Tax.

'(zfa) "specified organisation" shall mean,-

  1. (Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
  2.  'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002);'.

9 Services provided by an advocate or arbitral tribunal

Text of Entry

“6. Services provided by-

  1. an arbitral tribunal to -
  1. any person other than a business entity; or
  2. a business entity with a turnover up to rupees ten lakh in the preceding financial year;
  1. a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to -
  1. an advocate or partnership firm of advocates providing legal services ;
  2. any person other than a business entity; or
  3. a business entity with a turnover up to rupees ten lakh in the preceding financial year; or
  1. a senior advocate by way of legal services to a person other than aperson ordinarily carrying out any activity relating to industry, commerce or any other business or profession

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(a) “advocate” has the meaning assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 ( 25 of 1961).

Advocate: Section 2(1)(a) of the Advocates Act, 1961.

"advocate" means an advocate entered in any roll under the provisions of this Act. (c) “arbitral tribunal” has the meaning assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996)

Senior advocate :Section 2(1)(zdd) of the Advocates Act, 1961.

“senior advocate” has the meaning assigned to it in section 16 of the Advocates Act, 1961 ( 25 of 1961).

Arbitral tribunal: Section 2(d) of the Arbitration and Conciliation Act, 1996 (26 of 1996).

"arbitral tribunal" means a sole arbitrator or a panel of arbitrators.

(w) “legal services” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.

Related definitions as per Act.

"business entity" means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession. [s.65B(17)]

10.Certain Services in relation to recreational activities relating to arts, culture or sports

Text of Entry

“8. Services by way of training or coaching in recreational activities relating to arts, culture or sports;

11. Certain services by educational institution

Text of Entry

“9.  Services provided,—

  1. by an educational institution to its students, faculty and staff;
  2. to an educational institution, by way of,-
  1. transportation of students, faculty and staff;
  2. catering, including any mid-day meals scheme sponsored by the Government;
  3. security or cleaning or house-keeping services performed in such educational institution;
  4. services relating to admission to, or conduct of examination by, such institution;]

Related definitions as prescribed in Notification No.25/2012-Service Tax.

“(oa) Educational institution” means an institution providing services by way of:

  1. pre-school education and education up to higher secondary school or equivalent;
  2. education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
  3. education as a part of an approved vocational education course;”;

12.Certain services in relation to National Skill Development

9A. Any services provided by,—

  1. the National Skill Development Corporation set up by the Government of India;
  2. a Sector Skill Council approved by the National Skill Development Corporation;
  3. an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;

  4. a training partner approved by the National Skill Development Corporation or the Sector Skill Council in relation to (a) the National Skill Development Programme implemented by the National Skill Development Corporation; or (b) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (c) any other Scheme implemented by the National Skill Development Corporation;]

13. Certain services bythe Indian Institutes of Management

"9B. Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme, —

  1. two year full time residential Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT), conducted by Indian Institute of Management;
  2. fellow programme in Management;
  3. five year integrated programme in Management.";

14. Services in relation to certain Skill Development Initiative (SDI) Scheme

Text of Entry

“9C. services of assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under Skill Development Initiative (SDI) Scheme;

15. Services by certain training providers

Text of Entry

“9D. services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by National Council For Vocational Training.

16.  Services provided to a Recognized Sports body

Text of Entry

“10 Services provided to a recognized sports body by-

  1. an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body;
  2. another recognized sports body”.

Related definitions as prescribed in Notification No. 25/2012-Service Tax.

(zaa) “recognized sports body” means (i) the Indian Olympic Association, (ii) Sports Authority of India, (iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations, (iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government, (v) the International Olympic Association or a federation recognised by the International Olympic Association or (vi) a federation or a body which regulates a sport at international level and its affiliated federation or bodies regulating a sport in India;

17 Services by way of sponsorship of organised sporting events

Text of Entry

“11 Services by way of sponsorship of sporting events organised,-

  1. by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone or country;
  2. by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India, Special Olympics Bharat;
  3. by Central Civil Services Cultural and Sports Board;
  4. as part of national games, by Indian Olympic Association; or
  5. under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;”

18 Services provided to the Government or local authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration.

Text of Entry

“12. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of -

  1. ……………………………
  2. a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);……
  3. ………
  4. canal, dam or other irrigation works;
  5. pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or
  6. ………….

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(s) "governmental authority" means an authority or a board or any other body;

  1. set up by an Act of Parliament or a State Legislature; or
  2. established by Government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution;'.

Related definitions as per the Act

"local authority" means-

  1. a Panchayat as referred to in clause (d) of article 243 of the Constitution;
  2. a Municipality as referred to in clause (e) of article 243P of the Constitution;
  3. a Municipal Committee and a District Board, legally entitled to, or entrusted by the Government with, the control or management of a municipal or local fund;
  4. a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;
  5. a regional council or a district council constituted under the Sixth Schedule to the Constitution;
  6. a development board constituted under article 371 of the Constitution; or
  7. a regional council constituted under article 371A of the Constitution; [s. 65B(31)]

19. Retrospective amendment for certain service provided to government, local authority or governmental authority for which contract entered into prior to 1.3.2015

Text of Entry

“12A. Services by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –

  1. a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
  2. a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
  3. a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause (44) of section 65 B of the said Act; under a contract which had been entered into prior to the 1st March, 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date. The exemption shall be allowed upto 31.3.2020.

20 Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of certain structures

Text of Entry

13. Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-

  1. a road, bridge, tunnel, or terminal for road transportation for use by general public;
  2. a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;

(ba)a civil structureor any other original works pertaining to the 'In-situ rehabilitation of existing slum dwellers using land as a resource through private participation' under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers.

(bb) a civil structure orany other original works pertaining to the Beneficiary-led individual house construction/enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;

  1. a building owned by an entity registered under section 12AA of the Income tax Act,1961(43 of 1961) and meant predominantly for religious use by general public;
  2. a pollution control or effluent treatment plant, except located as a part of a factory; or a structure meant for funeral, burial or cremation of deceased;

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(y) original works" means has the meaning assigned to it in Rule 2A of the Service Tax (Determination of Value) Rules, 2006;

(q) “general public” means a body of people at large sufficiently defined by some common quality of public or impersonal nature.

21 Services by way of erection or construction of original works.

Text of Entry

“14. Services by way of construction, erection, commissioning or installation of original works pertaining to,-

  1. Railways including monorail or metro

Explanation.—The services by way of construction, erection, commissioning or installation of original works pertaining to monorail or metro, where contracts were entered into before 1st March, 2016, on which appropriate stamp duty, was paid, shall remain exempt;]

  1. single residential unit otherwise as a part of a residential complex;
  2. low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;

(ca) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under

    1. the "Affordable Housing in Partnership" component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;

  1. any housing scheme of a State Government.
  1. post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
  2. mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages;”

Related definitions as prescribed in Notification No. 25/2012-Service Tax.

(y) original works" means has the meaning assigned to it in Rule 2A of the Service Tax (Determination of Value) Rules, 2006;

(ze)"single residential unit" means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;

(zc) "residential complex" means any complex comprising of a building or buildings, having more than one single residential unit;

Related definitions as per the Act.

"agricultural produce" means any produce of agriculture on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. [s.65B(5)]

22. Retrospective amendment in relation to construction etc of port or airport for which contracts are entered prior to 1.3.2015.

Text of Entry

“14A Services by way of construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract which had been entered into prior to 1st March, 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date

Provided that Ministry of Civil Aviation or the Ministry of Shipping in the Government of India, as the case may be, certifies that the contract had been entered into before the 1st March, 2015. The exemption shall be allowed upto 31.3.2020.

23 Copyright services in respect of original literary works and cinematograph films.

Text of Entry

15. Services provided by way of temporary transfer or permitting the use or enjoyment of a copyright,-

  1. covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 (14 of 1957), relating to original literary, dramatic, musical or artistic works; or
  2. of cinematograph films for exhibition in a cinema hall or cinema theatre;”;

24 Services by a performing artist in folk or classical art forms if the consideration charged for such performance is not more than one lakh rupees.

Text of Entry

“16. Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees”.

Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.

Related definitions as prescribed in Notification No. 25/2012-Service Tax.

(h)"brand ambassador” means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person

25 Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India;

Text of Entry

“17 Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.”

26 Services by way of renting below ₹1,000/- per day.

Text of Entry

“ 18 Services by a hotel, inn, guest house, club, campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below rupees one thousand per day or equivalent; ”

Related definitions as prescribed in Notification No. 25/2012-Service Tax

(n) “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

27 Non-air conditioned restaurants

Text of Entry

“19 Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year;” “19.

28 Air conditioned canteens maintained in Factory

Text of Entry

“19A Services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act,1948 (63 of 1948), having the facility of air conditioning or central air-heating at any time during the year”

29 Transportation by rail or a vessel from one port in India to another.

Text of Entry

“20 Services by way of transportation by rail or a vessel from one port in India to another of the following goods –

  1. …..;
  2. relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;
  3. defence or military equipments;
  4. …..;
  5. ….;
  6. newspaper or magazines registered with the Registrar of Newspapers;
  7. railway equipments or materials;
  8. agricultural produce;
  9. milk, salt and food grain including flours, pulses and rice;
  10. chemical fertilizer, organic manure and oilcakes;
  11. Cotton ginned or baled.”

30 Specified services provided by a goods transport agency.

Text of Entry

Services provided by a goods transport agency, by way of transport in a goods carriage of,-“21.

  1. agricultural produce;
  2. goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;
  3. goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty;
  4. milk, salt and food grain including flours, pulses and rice;
  5. chemical fertilizer, organic manure and oilcakes;
  6. newspaper or magazines registered with the Registrar of Newspapers;
  7. relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
  8. defence or military equipments;
  9. cotton, ginned or baled.”

Related definitions as prescribed in Notification No.25/2012-Service Tax.

“(r) “goods carriage” has the meaning assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988)

Section 2(14) of the Motor Vehicles Act, 1988 "goods carriage" means any motor vehicle constructed or adapted for use solely for the carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage of goods.

Related definitions as per the Act.

"goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.[s.65B(26)] “goods” means every kind of movable property other than actionable claim and money; and includes securities, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale.[ s.65B(25)]

31 Hiring of means of transport.

Text of Entry

“22. Services by way of giving on hire -

  1. to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
  2. to a goods transport agency, a means of transportation of goods.”

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(zg) “state transport undertaking" has the meaning assigned to it in clause (42) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988)

Section 2(42) of the Motor Vehicles Act, 1988

“State transport undertaking” means any undertaking providing road transport service, where such undertaking is carried on by –

  1. the Central Government or a State Government;
  2. any Road Transport Corporation established under section 3 of the Road Transport Corporations Act, 1950;
  3. any municipality or any corporation or company owned or controlled by the Central Government or one or more State Governments, or by the Central Government and one or more State Government;
  4. Zilla Parishad or any other similar local authority.

Explanation. – For the purposes of this clause, “road transport service” means a service of motor vehicles carrying passengers or goods or both by road for hire or reward.

32 Specified air / road Transport of passengers

Text of Entry

“23. Transport of passengers, with or without accompanied belongings, by -

  1. air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;
  2. non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or

(bb) stage carriage other than air conditioned stage carriage

  1. …………..

Related definitions as prescribed in Notification No. 25/2012-Service Tax.

(m) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).

Section 2(7) of the Motor Vehicles Act, 1988

“contract carriage” means a motor vehicle which carries a passenger or passengers for hire or reward and is engaged under a contract, whether expressed or implied, for the use of such vehicle as a whole for the carriage of passengers mentioned therein and entered into by a person with a holder of a permit in relation to such vehicle or any person authorised by him in this behalf on a fixed or an agreed rate or sum –

  1. on a time basis, whether or not with reference to any route or distance; or
  2. from one point to another, and in either case, without stopping to pick up or set down passengers not included in the contract anywhere during the journey, and includes –
  1. a maxicab; and
  2. a motorcab notwithstanding that separate fares are charged for its passengers.

33 Specified services provided to the Government or a local authority

Text o f Entry

25. Services provided to Government, a local authority or a governmental authority by way of -

  1. water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation; or
  2. repair or maintenance of a vessel

Related definitions as prescribed in Notification No. 25/2012-Service Tax.

(53) “vessel” has the meaning assigned to it in clause (z) of section 2 of the Major Port Trusts Act,1963(38 of 1963)

(s) "governmental authority" means an authority or a board or any other body;

  1. set up by an Act of Parliament or a State Legislature; or
  2. established by Government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution;'.

Related definitions as per the Act "local authority" means-

(h) a Panchayat as referred to in clause (d) of article 243 of the Constitution;

(i) a Municipality as referred to in clause (e) of article 243P of the Constitution;

(j) a Municipal Committee and a District Board, legally entitled to, or entrusted by the Government with, the control or management of a municipal or local fund;

(k) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;

(l) a regional council or a district council constituted under the Sixth Schedule to the Constitution;

(m) a development board constituted under article 371 of the Constitution; or a regional council constituted under article 371A of the Constitution; [s. 65B(31)]

34 Specified Services of general insurance business

Text of Entry

26. Services of general insurance business provided under following schemes -

  1. Hut Insurance Scheme;
  2. Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);
  3. Scheme for Insurance of Tribals;
  4. Janata Personal Accident Policy and Gramin Accident Policy;
  5. Group Personal Accident Policy for Self-Employed Women;
  6. Agricultural Pumpset and Failed Well Insurance;
  7. premia collected on export credit insurance;
  8. Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture;
  9. Jan Arogya Bima Policy;
  10. National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
  11. Pilot Scheme on Seed Crop Insurance;
  12. Central Sector Scheme on Cattle Insurance;
  13. Universal Health Insurance Scheme;
  14. Rashtriya Swasthya Bima Yojana; or
  15. Coconut Palm Insurance Scheme;
  16. Pradhan Mantri Suraksha Bhima Yojana
  17. Niramaya' Health Insurance Scheme implemented by Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(p) “general insurance business” has the meaning assigned to it in clause (g) of Section 3 of General Insurance Business (Nationalisation) Act, 1972 (57 of 1972)

35 Specified life insurance services

Text of Entry

26A Services of life insurance business provided under the following schemes

  1. Janashree Bima Yojana (JBY)
  2. Aam Aadmi Bima Yojana (AABY)
  3. life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees.
  4. Varishtha Pension Bima Yojana’.
  5. Pradhan Mantri Jeevan Jyoti Bima Yojana
  6. Pradhan Mantri Jan Dhan Yojana

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(x) “Life insurance business” has the meaning assigned to it in clause (11) of Section 2 of the Insurance Act, 1938 (4 of 1938)

(xa) “life micro-insurance product” shall have the meaning assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005

35 Services by way of contribution under “Atal Pension Yojana (APY)”.

Text of Entry

“26B. Services by way of contribution under “Atal Pension Yojana (APY).

36Services under Pension Fund Regulatory and Development Authority

Text Entry

“26C Services of life insurance business provided by way of annuity under the National Pension System regulated by Pension Fund Regulatory and Development Authority of India (PFRDA) under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013)

37 Services provided by an incubatee up to a total business turnover of fifty lakh rupees in a financial year.

Text of Entry

“27. Services provided by an incubatee up to a total business turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-

  1. the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and
  2. a period of three years has not lapsed from the date of entering into an agreement as an incubatee.”

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(u) “incubatee” means an entrepreneur located within the premises of a Technology Business Incubator (TBI) or Science and Technology Entrepreneurship Park (STEP) recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the TBI or the STEP to enable himself to develop and produce hi-tech and innovative products.

38 Services by an unincorporated body or society to own members.

Text of Entry

  1. Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution -
    1. as a trade union;
    2. for the provision of carrying out any activity which is exempt from the levy of service tax; or
    3. up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex;

Related definitions as prescribed in Notification No. 25/2012-Service Tax.

(zj) “trade union” has the meaning assigned to it in clause (h) of section 2 of the

Trade Unions Act, 1926 (16 of 1926);

Section 2(h) of the Trade Unions Act,1926

"Trade Union" means any combination, whether temporary or permanent, formed primarily for the purpose of regulating the relations between workmen and employers or between workmen and workmen, or between employers and employers, or for imposing restrictive conditions on the conduct of any trade or business, and includes any federation of two or more Trade Unions.

(zc) "residential complex" means any complex comprising of a building or buildings, having more than one single residential unit;

39 Exemption to certain intermediaries – sub broker, authorized persons providing access to trading platform, distributer of SIM cards, rural area business facilitators for banks and insurance companies.

Text of Entry

“29. Services by the following persons in respective capacities -

  1. sub-broker or an authorised person to a stock broker;
  2. authorised person to a member of a commodity exchange;
  3. ………
  4. …….
  5.  ……..
  6. selling agent or a distributer of SIM cards or recharge coupon vouchers;
  7. business facilitator or a business correspondent to a banking company with respect to Basic Savings Bank Deposit Account covered by Pradhan Mantri Jan Dhan Yojana in the banking company's rural area branch, by way of account opening, cash deposits, cash withdrawals, obtaining e-life certificate, Aadhar seeding;

(ga) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in clause (g);

(gb) business facilitator or a business correspondent to an insurance company in a rural area; or

  1. sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt;

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(zh) "sub-broker" has the meaning assigned to it in sub-clause (gc) of clause 2 of the Securities and Exchange Board of India (Stock Brokers and Sub-brokers) Regulations, 1992.

Clause 2(gc) of the Securities and Exchange Board of India (Stock Brokers and Sub-brokers) Regulations, 1992.

“sub-broker” means any person not being a member of stock exchange who acts on behalf of a stock broker as an agent or otherwise for assisting the investors in buying, selling or dealing in securities thorough such stock brokers.

(e) "authorised person" means any person who is appointed as such either by a stock broker (including trading member) or by a member of a commodity exchange and who provides access to trading platform of a stock exchange or a commodity exchange as an agent of such stock broker or member of a commodity exchange;

(o) “distributor or selling agent” has the meaning assigned to them in clause (c) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R. 278(E), dated the 1st April, 2010 and shall include distributor or selling agent authorised by the lottery organising State.

Rule 2(c) of the Lottery (Regulation) Rules, 2010

“distributor or selling agent” means an individual or a firm or a body corporate or other legal entity under law so appointed by the Organising State through an agreement to market and sell lotteries on behalf of the Organising State.

(i) “business facilitator or business correspondent” means an intermediary appointed under business facilitator model or business correspondent model by a banking company or an insurance company under the guidelines issued by Reserve Bank of India.

(g) “banking company” has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934)

Section 45A(a) of the Reserve Ban k of India Act,1934

"banking company" means a banking company as defined in section 5 of the 2[ Banking Regulation Act, 1949 (10 of 1949 ),] and includes the State Bank of India 3[ any subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959 ), any corresponding new bank constituted by section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970 ), and any other financial institution notified by the Central Government in this behalf.

(v). “insurance company” means a company carrying on life insurance business or general insurance business.

(zd) “rural area” means the area comprised in a village as defined in land revenue records, excluding-

  1. the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee;or
  2. any area that may be notified as an urban area by the Central Government or the State Government.

(l) “commodity exchange” means an association as defined in Section 2(j) and recognized under section 6 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952)

40 Specified job works.

Text of Entry

“30. Carrying out an intermediate production process as job work in relation to -

  1. agriculture, printing or textile processing;
  2. cut and polished diamonds and gemstones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 of the Central Excise Tariff Act ,1985 (5 of 1986);
  3. any goods excluding alcoholic liquors for human consumption on which appropriate duty is payable by the principal manufacturer; or
  4. processes of electroplating, zinc plating, anodizing, heat treatment, powder coating, painting including spray painting or auto black, during the course of manufacture of parts of cycles or sewing machines upto an aggregate value of taxable service of the specified processes of one hundred and fifty lakh rupees in a financial year subject to the condition that such aggregate value had not exceeded one hundred and fifty lakh rupees during the preceding financial year.”

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(b) ”appropriate duty” means duty payable on manufacture or production under a Central or State Act, but shall not include ‘Nil’ rate of duty or duty wholly exempt.

(z) “principal manufacturer” means any person who gets goods manufactured or processed on his account from another person.

Related definitions as per the Act.

"Agriculture" means the cultivation of plants and rearing of all life-forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products. [s.65B(3)]

41 Services by an organizer of overseas business exhibition.

Text of Entry

“31. Services by an organiser to any person in respect of a business exhibition held outside India;”

“32……….

  1. Services by way of slaughtering of animals.

Text of Entry

“33. Services by way of slaughtering of animals.”

43 Services received from a service provider located in a non-taxable territory by the Government, local authority, individual, Charity.

Text of Entry

  1. Services received from a provider of service located in a non- taxable territory by-
    1. Government, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;
    2. an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
    3. a person located in a non-taxable territory;

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(s) "governmental authority" means an authority or a board or any other body;

  1. set up by an Act of Parliament or a State Legislature; or
  2. established by Government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution;'.

Related definitions as per the Act

"local authority" means-

  1. Panchayat as referred to in clause (d) of article 243 of the Constitution;
  2. a Municipality as referred to in clause (e) of article 243P of the Constitution;
  3. (c) a Municipal Committee and a District Board, legally entitled to, or entrusted by the Government with, the control or management of a municipal or local fund;
  4. (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;
  5. (e) a regional council or a district council constituted under the Sixth Schedule to the Constitution;
  6. (f) a development board constituted under article 371 of the Constitution; or
  7. (g) a regional council constituted under article 371A of the Constitution; [s. 65B(31)

‘(26A) “Government” means the Departments of the Central Government, a State Government and its Departments and a Union territory and its Departments, but shall not include any entity, whether created by a statute or otherwise, the accounts of which are not required to be kept in accordance with article 150 of the Constitution or the rules made thereunder;’;

44 Services of public libraries

Text of Entry

  1. Services of public libraries by way of lending of books, publications or any other knowledge enhancing content or material;

45 Services by Employees state Insurance Corporation

Text of Entry

  1. Services by Employees State Insurance Corporation to persons governed under the Employees Insurance Act, 1948 (34 of 1948);

46 Services by way of transfer of a going concern, as a whole or an independent part thereof

Text of Entry

  1. Services by way of transfer of a going concern, as a whole or an independent part thereof;

47 Services by way of public conveniences

Text of Entry

  1. Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets;

48 Services by Governmental Authority

Text of Entry

  1. Services by a governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.

Related definitions as prescribed in Notification No.25/2012-Service Tax.

(s) "governmental authority" means an authority or a board or any other body;

  1. set up by an Act of Parliament or a State Legislature; or
  2. established by Government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution

49 Services by way of loading, unloading, packing etc.

Text of Entry

“40. Services by way of loading, unloading, packing, storage or warehousing of rice, cotton, ginned or baled”

50 Forex services received from outside India by RBI

Text of Entry

“41. Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves;”

51 Tour services provided outside India to a foreign trust

Text of Entry

“42. Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.”

52 Services of common effluent treatment plant operator.

Text of Entry

“43. Services by operator of Common Effluent Treatment Plant by way of treatment of effluent”

53 Specified services in respect of fruits and vegetables

Text of Entry

“ 44. Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables”

54 Admission to museum, zoo etc

Text of Entry

“45. Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo”

Related definitions as prescribed in Notification No.25/2012-Service Tax.

‘(xaa) “national park’ has the meaning assigned to it in the clause (21) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972);

‘(zi)“tiger reserve” has the meaning assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972);

‘(zk) “wildlife sanctuary” means sanctuary as defined in the clause (26) of the

section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972);

‘(zl) “zoo” has the meaning assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972).’

55 Movie Exhibition Services

Text of Entry

“46 Service provided by way of exhibition of movie by an exhibitor to the distributor or an association of persons consisting of the exhibitor as one of its members;”;

56 Admission to show,sporting and other events

Text of Entry

“47 Services by way of right to admission to,-

(i) exhibition of cinematographic film, circus, dance, or theatrical performance including drama or ballet;

(ii) recognized sporting event;

(iii) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event, where the consideration for admission is not more than Rs 500 per person.”.

Related definitions as prescribed in Notification No.25/2012-Service Tax.

‘(zab) “recognised sporting event” means any sporting event,-

  1. organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;
  2. covered under entry 11.’; 

57 Services provided by Government or a local authority to a business entity

Text Entry

“48 Services provided by Government or a local authority to a business entity with a turnover up to rupees ten lakh in the preceding financial year.

58 Service provided by Provident Fund Organization:

Text of Entry

“49 Services provided by Employees‟ Provident Fund Organisation (EPFO) to persons governed under the Employees‟ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952).

  1. Service provided by Insurance Regulatory and Development Authority of India (IRDA):

Text of Entry

“50Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999)

60. Services provided by Securities and Exchange Board of India (SEBI)

Text of Entry

“51 Services provided by Securities and Exchange Board of India (SEBI) set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market.

  1. Services provided by National Centre for Cold Chain Development

Text of Entry

“52. Services provided by National Centre for Cold Chain Development under Ministry of Agriculture, Cooperation and Farmer‟s Welfare by way of cold chain knowledge dissemination

  1. Services provided by transportation of goods by aircraft

Text Entry

“53 Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.

  1. Services provided by Government or a local authority:

"Entry 54. to another Government or local authority:

Provided that nothing contained in this entry shall apply to services specified in sub-clauses (i),(ii) and (iii) of clause (a) of section 66D of the Finance Act, 1994;

“Entry 55. by way of issuance of passport, visa, driving licence, birth certificate or death certificate;

“ Entry 56. where the gross amount charged for such services does not exceed ₹ 5000/- :

Provided that nothing contained in this entry shall apply to services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act, 1994:

Provided further that in case where continuous supply of service, as defined in clause (c) of rule 2 of the Point of Taxation Rules, 2011, is provided by the Government or a local authority, the exemption shall apply only where the gross amount charged for such service does not exceed ₹ 5000/- in a financial year;

“Entry 57 by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract;

“Entry 58. a) by way ofregistration required under any law for the time being in force;

    1. testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, required under any law for the time being in force;

“Entry 59. by way of assignment of right to use natural resources to an individual farmer for the purposes of agriculture;

“Entry 60. Services by Government, a local authority or a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution;

“Entry 61. by way of assignment of right to use any natural resource where such right to use was assigned by the Government or the local authority before the 1st April, 2016:

Provided that the exemption shall apply only to service tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource;

“Entry 62. by way of allowing a business entity to operate as a telecom service provider or use radiofrequency spectrum during the financial year 2015-16 on payment of licence fee or spectrum user charges, as the case may be;

“ Entry 63. Services provided by Government by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges (MOT).".

ANNEXURE – 6

LIST OF OTHER EXEMPTIONS

  1. Small scale exemption for service providers with turnover less than ₹10 lakhs . – Notification No. 33/2012 –ST dated 20.06.2012
  2. Specified exemptions and refunds to Exporters (41/2012 – ST dated 29.06.2012) and SEZ units/developers (Notification No. 12/2013 – ST dated 1.7.2013).
  3. Exemption in respect of services provided by goods transport agency received by exporter – Notification No. 31/2012 – ST dated 20.06.2012
  4. Import of technology – exemption to the extent of R&D Cess paid –Notification No. 14/2012 – ST dated 17/3/2012.
  5.  Services to foreign diplomatic mission – Notification No. 27/2012 – ST dated 20.06.2012.
  6. Services by Technology Business Incubator (TBI) or Science and Technology Entrepreneurship Park (STEP) – Notification No. 32/2012-ST dated 20.06.2012.
  7. Renting of an immovable property – exemption for property tax collected – Notification No. 29/2012 – ST dated 20.06.2012
  8. GTA services provided to Exporter of goods (31/2012-ST dated 20.06.2012)
  9. Overseas Commission agent services received by Exporter of goods (42/2012 ST dated 29.06.2012)
  10. Services provided to Exporter against debit to Focus Market scheme duty, credit scrip (Notification No 6/2013 dated 18.04.2012)
  11. Services provided to exporter against debit to Focus Product Scheme Duty credit scrip (Notification No 7/2013 dated 18.04.2013)
  12. Services provided to exporter against Vishesh Krish and Gram Udyog Yojana Duty Credit Scrip (Notification No 8/2013 dated 18.04.2013)

LIST OF ABATEMENTS UNDER THE PROPOSED LAW

The Central Government has vide notification no. 26/2012-Service Tax dated 20.6.2012 granted exemption in the form of abatement /rebates to the service providers which are summarised below -

Sr. No.

Nature of service

Rebate Allowed

Taxable value

1

Services in relation to financial leasing including hire purchase

90%

10%

2

Transport of goods by rail (other than service specified at Sl. No. 2A below)

Transport of goods in containers by rail by any person other than Indian Railways

Transport of passengers, with or without accompanied belongings by rail

70%

60%

70%

30%

40%

30%

3

Bundled service by way of Supply of food / drink in a premises (including hotel, convention centre, club, pandal, shamiana or any place specifically arranged for organizing a function) together with renting of such premises. [see note (ii)]

30%

70%

4

Transport of passengers by Air with or without accompanied belongings in

  1. Economy Class
  2. Other than Economy Class

60%

40%

40%

60%

5

Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential /lodging purposes. [See note (iii)]

40%

60%

6

Services of goods transport agency in relation to transportation of goods. [other than used household goods]

70%

30%



7A Services of goods transport agency in relation to transportation of used household goods.

60%

30%

7

Services provided in relation to a Chit

30%

70%

8

Renting of Motor Cabs

60%

40%

9

Transport of passengers by

    1. a contract carriage other than a motor cab
    2. a radio – taxi
    3. A stage carriage



60%



40%

10

Transport of goods in a vessel

70%

30%

11

Services by a tour operator in relation to,—

  1. a tour, only for the purpose of arranging or booking accommodation for any person



90%



10%



  1. tours other than (i) above

70%

30%

12

Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority

70%

30%

Notes:

  1. For Sr. 2, 4, 5&10 CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken.
  2. The abatement in sl. no. 3 above is available only if no input credit in respect of duties paid on input goods (chapters 1 to 22) is taken.
  3. For Sr. 6, 7 & 9 CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken.
  4. For Sr. 8 is available only if no cenvat credit on inputs, capital goods and input services is taken. However cenvat credit on input service of renting of motor-cabs can be taken to the following extent. The purpose of exemption under renting of motor cab cost of fuel should be included in the consideration charged for providing renting of motor cab services.
  1. If the input service provider has claimed abatement and paid tax on 40% of the taxable value –100% of Cenvat Credit
  2. If the input service provider has paid service tax on full value – 40% Cenvat Credit.
  1. For Sr. 11, CENVAT credit on inputs, capital goods and input services other than input services of a tour operator, used for providing the taxable service, has not been taken. In relation to a tour, The bill issued for this purpose should indicate that the amount charged in the bill is the gross amount charged for booking of accommodation.
  2. For Sr. 11 (ii), CENVAT credit on inputs, capital goods and input services other than input services of a tour operator, used for providing the taxable service, has not been taken. The bill issued for this purpose indicates that it is inclusive of charges for such a tour and the amount charged in the bill is the gross amount charged for such a tour.
  3. For Sr. 12, CENVAT credit on inputs used for providing the taxable service has not been taken.

1 Substituted for "support services" by the Finance Act, 2015 w.e.f. 1-4-2016

2 Word "seed" omitted by the Finance Act, 2013, w.e.f. 10-5-2013.


3Substituted by the Finance Act, 2015, w.e.f. 1-6-2015. Prior to its substitution, clause (f) read as,

"(f) any process amounting to manufacture or production of goods;"

4Substituted by the Finance (No. 2) Act, 2014, w.e.f. 1-10-2014. Prior to its substitution, clause (g) read as, “(g) selling of space or time slot for advertisements other than advertisements broadcast by radio or television

5 Omitted by the Finance Act, 2015, w.e.f. 1-6-2015. Prior to its omission, clause (j) read as, “(j) admission to entertainment events or access to amusement facilities

6Substituted by the Finance (No. 2) Act, 2014, w.e.f. 1-10-2014. Prior to its substitution, sub-clause (vi) read as, “(vi) metered cabs, radio taxis or auto rickshaws

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